Resale Certificates & Sales Tax

If you are engaged in business in California and sell taxable merchandise, you may be required to obtain a California Seller’s Permit from the California Department of Tax and Fee Administration (CDTFA).

A California Seller’s Permit allows qualifying resellers to provide a resale certificate when purchasing merchandise they intend to resell.

When valid resale documentation is provided and the purchase qualifies for resale, sales tax generally does not need to be collected at the time of purchase.

These are two different things:

• Seller’s Permit — issued by the State of California and allows you to sell taxable merchandise.
• Resale Certificate — provided by you to a supplier, such as Via Trading, when purchasing qualifying merchandise for resale.

California Seller’s Permits can be obtained directly through the CDTFA.

Via Trading’s Southern California facility is located in Lynwood, California.

Current Lynwood sales tax rate: 10.75%

Customers making taxable purchases that are subject to the Lynwood rate and who do not provide valid resale documentation may be charged 10.75% sales tax.

Sales tax rates are subject to change, and the rate applicable to a particular transaction may vary depending on the type of transaction, delivery location and other factors.

You may register for a seller’s permit in person at one of the Board of Equalization’s field offices. Permits can usually be issued the same day and help in completing the application is available. Special information packets with the appropriate registration application for specific businesses are available.

You can get an application for a resellers permit mailed to you by calling 800-400-7115. If you are calling from outside of the 48 contiguous states, please call 916-445-6362. Representatives are available to assist you with permit questions Monday through Friday (except State holidays) from 8:00 A.M. to 5:00 P.M. A registration packet will be mailed to you within 24 hours. You will generally receive your permit approximately two weeks after we have received your completed application. Incomplete applications may delay the process.

Applications Available On-Line BOE 400 SPA Reseller’s Permit Application is available online from the Board of Equalization website. The completed application can be completed online or delivered to any of their field offices. Additional information is available on the tax rules for specific business, types of sales, or charges associated with sales for a number of businesses. The regulations relating to sales and use tax are also available. Information above collected from the California Board of Equalization Website (http://www.boe.ca.gov). Copyright 2006 State of California.